There are two categories of such taxpayers
- These taxpayers are Resident in India but do not have a fixed place of business in the state where they do business.
- It is generally the supply of goods and/or services for a short duration say 1-12 weeks but not more than 90 days.
Example: Traders coming for the supply of goods and/or services in trade fares.
- These taxpayers are not Residents of India
- They also do not have a fixed place of business in India and are therefore Non-Resident taxable persons.
Example: Consultants with specialized skills coming for designing the Residential/commercial projects for Builders.
- A non-resident taxable person shall not apply in a normal application for registration that is filed by other taxpayers.
- They shall fill a simplified form GST REG-09
Due Date of return filing for Non-Resident Taxpayer
A Non-Resident Taxpayer shall file the return in form GSTR 5 for the period for which he/ she has obtained registration:
- within a period of 7 days after the date of expiry of registration; or
- file monthly before 20th of the following month.
Input Tax Credit
- A non-resident taxable person shall not avail any input tax credit in respect of goods or services except on those imported by him.
- Therefore, the taxes paid by a non-resident taxable person shall be available as credit to the respective recipients.
You can use our GST software for doing end-to-end GST compliance.